Earnings gained 125.5 percent to $57.3 million, or 60 cents a diluted share, from $25.4 million, or 26 cents, a year ago. Restructuring costs sank to $1.4 million from $26.2 million a year earlier.

Sales for the three months ended June 28 dipped 4.4 percent to $1.07 billion from $1.12 billion. The sales declines came primarily in the firm’s intimate apparel business.

“We are focused on our improvement strategies to sell more, spend less and generate cash,” said Richard Noll, chief executive officer, explaining the firm’s strategy. “We are executing our cost-reduction, debt-management and globalization strategies to increase profit while we continue to focus on improving sales performance.”

Hanesbrands added two company-owned sewing plants in Vietnam and one in Thailand during the quarter and construction is continuing in Nanjing, China, where the company’s first Asian textile plant is to begin production next year.

Marketers of the Hanes, Champion, Playtex, Bali, Just My Size, Barely There and Wonderbra brands, the firm also has beefed up its operations in Central America.

For the first half, Hanesbrands’ earnings jumped 149.4 percent to $93.4 million, or 97 cents a diluted share, from $37.4 million, or 39 cents, during the first six months of 2007. Sales slid 4.7 percent to $2.06 billion from $2.16 billion.